GSTR-2B is a static, auto-drafted ITC statement generated on the 14th of every month. It shows all ITC available from your suppliers' filings and is the legally recognised basis for claiming Input Tax Credit under Rule 36(4) of CGST Rules.
When is GSTR-2B Generated?
Generated on the 14th of every month. It captures all supplier GSTR-1/IFF filings submitted on or before the 13th of that month. Any supplier filing after the 13th reflects in the NEXT month's GSTR-2B.
What GSTR-2B Includes
| Source Form | ITC Available From |
|---|---|
| Suppliers' GSTR-1 / IFF | Domestic B2B purchases |
| GSTR-5 (Non-residents) | Imports from non-resident suppliers |
| GSTR-6 (ISD) | ITC distributed by Input Service Distributors |
| GSTR-7 (TDS) | Tax deducted at source on your payments |
| GSTR-8 (E-commerce TCS) | Tax collected by platforms like Amazon |
GSTR-2B Sections
| Part | Description |
|---|---|
| Part A | Available ITC — can be claimed in GSTR-3B |
| Part B | Blocked ITC — ineligible under Section 17(5) (cars, food, health insurance for staff) |
| Part C | ITC from GSTR-5 & GSTR-8 (non-residents + e-commerce) |
| Part D | RCM-based ITC on imported services |
Important
ITC shown in Part B of GSTR-2B is "blocked" — you cannot claim it even if it appears on your purchase invoices. Common blocks: cars for personal use, food/beverages, club memberships, health insurance for employees.
How to Reconcile GSTR-2B
- 1 Download GSTR-2B in Excel from GST portal after the 14th
- 2 Match every invoice in GSTR-2B with your purchase register
- 3 Flag invoices in your books not in GSTR-2B (chase supplier to file)
- 4 Remove blocked ITC (Part B) from your claims
- 5 Enter confirmed eligible ITC into GSTR-3B Table 4